Its clear that a 2nd apron team cannot aggregate 2 or more salaries to trade for a larger salary.
But what about a case where a 2nd apron team does a 2 player for 2 player exchange, and is actually sending out the single largest salary in the deal? Does this still count as ‘aggregating salaries’?
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If I am a trillionare, can I just pay taxes and form a super team or it is impossible?
Aggregating salaries means the team cannot add two or more players salaries together for matching.
In your scenario, a 2 for 2 trade would only be legal if the 2nd apron team is not taking back additional salary on any individual player. It would probably just be easier to view it as two separate 1-for-1 trades.